Credit Suisse First Boston Corp. said an “earnings head
wind” from the firms’ pension plans will reduce their 2004
earnings by more than $0.10 a share, Dow Jones reported.
CSFB identified some of the affected companies as:

International Business Machines Corp.

Goodyear Tire & Rubber Co.

Unisys Corp.

Whirlpool Corp.

“If the earnings head wind is larger than
expected, it can have a negative effect on the stock
price, as was the case recently for Unisys,” CSFB analyst
David Zion wrote in the report.